HC Deb 19 December 1984 vol 70 cc226-8W
Mr. Squire

asked the Secretary of State for Social Services if he will provide a table showing the combined value of child tax allowance after clawback and family allowances on child benefit for each year from 1954 to 1984 expressed at November 1983 prices and al 1984 prices for the first, second, third and each subsequent child aged under 11 years, 11 to 16 years and over 16 years in standard rate tax-paying families.

Mr. Whitney

Table 1 gives the value of child support over the years in question, to standard rate taxpayers, at November 1983 prices and table 2 shows the comparable figures at November 1984 prices. Figures for children aged 11 to 15 and 16 and over have been given: those for children aged 11 to 16 and over 16 are not readily available.

Data‡ Children under age 11 Children aged 11–15 Children aged 16 and over
First child Second child Third║ First child Second child Third║ First child Second child Third║
April 1960 5.24 7.13 7.68 6.50 8.45 8.94 7.82 9.71 10.27
April 1961 5.10 6.94 7.48 6.33 8.23 8.71 7.62 9.45 10.00
April 1962 4.83 6.56 7.08 5.98 7.79 8.24 7.21 8.94 9.46
April 1963 5.42 7.13 7.63 6.56 8.39 8.77 7.76 9.52 9.96
April 1964 5.32 6.98 7.48 6.43 8.22 8.59 7.60 9.33 9.77
April 1965 5.33 6.97 7.32 6.50 8.08 8.49 7.67 9.25 9.66
April 1966 5.14 6.73 7.07 6.27 7.80 8.20 7.41 8.93 9.33
April 1967 4.99 6.53 6.86 6.09 7.57 7.96 7.19 8.67 9.06
April 1968 4.78 5.99 6.36 5.83 7.04 7.36 6.88 8.04 8.41
April 1969 4.53 5.92 6.27 5.53 6.92 7.27 6.52 7.92 8.22
April 1970 4.29 5.61 5.94 5.23 6.55 6.88 6.18 7.50 7.78
April 1971 5.00 6.33 6.64 5.77 7.15 7.45 6.59 7.93 8.23
April 1972 4.70 5.96 6.24 5.43 6.73 7.01 6.20 7.46 7.74
April 1973 4.27 5.34 5.60 5.05 6.09 6.35 5.68 6.72 6.98
April 1974 4.90 5.80 6.03 5.64 6.48 6.73 6.25 7.09 7.35
April 1975 4.29 5.93 5.93 4.90 6.54 6.54 5.43 7.10 7.10
April 1976 4.50 5.90 5.90 5.01 6.41 6.41 5.48 6.86 6.86
April 1977 4.32 4.95 4.95 4.76 5.39 5.39 5.14 5.75 5.75
April 1978 5.15 5.15 5.15 5.55 5.55 5.55 5.89 5.89 5.89
April 1979‡ 6.38 6.38 6.38 6.38 6.38 6.38 6.38 6.38 6.38
November 1980 5.92 5.92 5.92 5.92 5.92 5.92 5.92 5.92 5.92
November 1981 5.85 5.85 5.85 5.85 5.85 5.85 5.85 5.85 5.85
November 1982 6.13 6.13 6.13 6.13 6.13 6.13 6.13 6.13 6.13
November 1983 6.50 6.50 6.50 6.50 6.50 6.50 6.50 6.50 6.50
November 1984 6.53 6.53 6.53 6.53 6.53 6.53 6.53 6.53 6.53
* The combined value of child tax allowances after clawback and family allowance/child benefit.
† Based on the movement in the General Index of Retail Prices at November 1983.
‡ Child tax allowance ceased after the 1978–79 tax year and uprating dates are shown from 1979 onwards.
║ And subsequent children.

Table 2
Value of child support* for each child in standard rate tax-paying families expressed at November 1984† prices
Date‡ Children under age 11 Children aged 11–15 Children aged 16 and over
First child Second child Third║ First child Second child Third║ First child Second child Third║
April 1954 6.47 8.66 8.66 6.47 8.66 8.66 6.47 8.66 8.66
April 1955 6.93 9.21 9.21 6.93 9.21 9.21 6.93 9.21 9.21
April 1956 6.46 8.50 8.50 6.46 8.50 8.50 6.46 8.50 8.50
April 1957 6.34 8.36 8.98 7.89 9.98 10.45 9.52 11.53 12.07
April 1958 6.05 7.97 8.56 7.53 9.52 9.96 9.08 10.99 11.51
April 1959 5.54 7.53 8.05 6.87 8.93 9.45 8.27 10.26 10.85
April 1960 5.50 7.48 8.06 6.82 8.87 9.38 8.21 10.19 10.78
April 1961 5.35 7.28 7.85 6.64 8.64 9.14 7.99 9.92 10.49
April 1962 5.06 6.89 7.43 6.28 8.17 8.64 7.56 9.39 9.93
April 1963 5.69 7.48 8.01 6.88 8.80 9.20 8.14 9.99 10.46
April 1964 5.58 7.33 7.85 6.75 8.63 9.02 7.98 9.79 10.25
April 1965 5.59 7.31 7.68 6.82 8.48 8.91 8.05 9.71 10.14
April 1966 5.40 7.06 7.42 6.59 8.19 8.60 7.77 9.37 9.79
April 1967 5.24 6.85 7.20 6.39 7.95 8.35 7.54 9.10 9.50
April 1968 5.02 6.29 6.67 6.12 7.39 7.72 7.22 8.44 8.82
April 1969 4.75 6.22 6.58 5.80 7.26 7.63 6.84 8.31 8.62
April 1970 4.50 5.89 6.23 5.49 6.88 7.22 6.48 7.87 8.16
April 1971 5.25 6.65 6.96 6.06 7.51 7.82 6.92 8.32 8.64
April 1972 4.93 6.25 6.55 5.70 7.06 7.36 6.51 7.83 8.12
April 1973 4.48 5.61 5.88 5.30 6.39 6.66 5.96 7.05 7.32
April 1974 5.14 6.09 6.32 5.92 6.80 7.07 6.56 7.44 7.71
April 1975 4.50 6.23 6.23 5.14 6.86 6.86 5.70 7.45 7.45
April 1976 4.72 6.19 6.19 5.26 6.73 6.73 5.75 7.20 7.20
April 1977 4.54 5.19 5.19 4.99 5.65 5.65 5.39 6.03 6.03
April 1978 5.40 5.40 5.40 5.83 5.83 5.83 6.18 6.19 6.18
April 1979‡ 6.70 6.70 6.70 6.70 6.70 6.70 6.70 6.70 6.70
November 1980 6.22 6.22 6.22 6.22 6.22 6.22 6.22 6.22 6.22
November 1981 6.14 6.14 6.14 6.14 6.14 6.14 6.14 6.14 6.14
November 1982 6.44 6.44 6.44 6.44 6.44 6.44 6.44 6.44 6.44
November 1983 6.82 6.82 6.82 6.82 6.82 6.82 6.82 6.82 6.82
November 1984 6.85 6.85 6.85 6.85 6.85 6.85 6.85 6.85 6.85
* The combined value of child tax allowances after clawback and family allowance/child benefit.
† Based on the movement in the General Index of Retail Prices at November 1984.
‡ Child tax allowance ceased after the 1978–79 tax year and uprating dates are shown from 1979 onwards.
║ And subsequent children.